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Tribunals, Courts and Enforcement Act 2007

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Changes over time for: Cross Heading: Customs and Excise Management Act 1979 (c. 2)

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Tribunals, Courts and Enforcement Act 2007, Cross Heading: Customs and Excise Management Act 1979 (c. 2) is up to date with all changes known to be in force on or before 24 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Customs and Excise Management Act 1979 (c. 2)E+W

44E+WIn section 149 of the Customs and Excise Management Act 1979 (non-payment of penalties etc: maximum terms of imprisonment) after subsection (1) insert—

(1A)In subsection (1)(b) as it applies to a magistrates' court in England or Wales the reference to default of sufficient distress to satisfy the amount of the penalty is a reference to want of sufficient goods to satisfy the amount, within the meaning given by section 79(4) of the Magistrates' Courts Act 1980.

Commencement Information

I1Sch. 13 para. 44 in force at 6.4.2014 by S.I. 2014/768, art. 2(1)(b)

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